One minute with Jon Claypole, Partner in BDO’s Tax Dispute Resolutions team.
What’s keeping you busy at work?
A real mixed bag of interesting things. Managing a large tax disputes team means team development – both technical and soft skills – is a major priority for me. Alongside that, a broad range of client work, from ad hoc technical issues through to Code of Practice 9 cases and litigation, keeps the day job interesting. I also still really enjoy business development and meeting potential new clients.
What advice would you give to someone at the start of their career?
Work hard, be available and communicate well. Regardless of how AI changes our profession, those qualities will remain essential in a client service environment. Also, be curious. Join conversations and ask questions. As one former member of my team used to say: ‘we are all entitled to ask one daft question a day’. That’s a mantra we’ve adopted to give junior members the confidence to ask questions in a safe environment.
If you could make one change to tax, what would it be?
I would align the time limit for making overpayment relief claims with the assessing time limits. We regularly see situations where HMRC can assess tax for historic periods, but legitimate overpayment claims are denied because of the mismatch in statutory time limits.
What makes a good tax disputes adviser?
A mixture of technical skills, excellent communication skills and being commercially astute. Many clients subject to an enquiry are worried and stressed, so clear communication is essential. Understanding the wider business issues facing the client is equally important.
We should also not lose sight of the fact that there is always another stakeholder in any dispute with HMRC: HMRC themselves. Recognising that the officer you are dealing with has a difficult job to do helps build a professional and mutually respectful relationship. While I may not agree with their view, we can disagree professionally and, if necessary, ask a tribunal judge to opine.
Has the relationship between advisers and HMRC changed since you started?
It’s tempting to say massively, but on reflection, I’m not sure it has. The days of walking down the road to the local tax office and having a chat with the district inspector have long passed. The law is more complex than ever, HMRC’s information powers are broader and the department now has access to huge volumes of data. However, the manner in which we interact with HMRC as human beings has not changed. Trust and integrity between the profession and HMRC have always been essential and remain fundamental to the tax system today.
Are any new tax rules causing a particular problem in practice?
HMRC’s Guidelines for Compliance GfC13 and the requirement to notify Uncertain Tax Treatment positions, particularly if extended, will require focus across the profession to ensure they are understood and embedded into the annual compliance season. I can see HMRC increasingly challenging judgement calls where there is no clear documented rationale.
Finally, you might not know this about me but…
My first ‘job’ was a failed attempt at professional football. I didn’t choose tax, it chose me. I needed to earn £25 per week to pay for my digs and the Inland Revenue paid £25 per week for a temporary filing clerk!
One minute with Jon Claypole, Partner in BDO’s Tax Dispute Resolutions team.
What’s keeping you busy at work?
A real mixed bag of interesting things. Managing a large tax disputes team means team development – both technical and soft skills – is a major priority for me. Alongside that, a broad range of client work, from ad hoc technical issues through to Code of Practice 9 cases and litigation, keeps the day job interesting. I also still really enjoy business development and meeting potential new clients.
What advice would you give to someone at the start of their career?
Work hard, be available and communicate well. Regardless of how AI changes our profession, those qualities will remain essential in a client service environment. Also, be curious. Join conversations and ask questions. As one former member of my team used to say: ‘we are all entitled to ask one daft question a day’. That’s a mantra we’ve adopted to give junior members the confidence to ask questions in a safe environment.
If you could make one change to tax, what would it be?
I would align the time limit for making overpayment relief claims with the assessing time limits. We regularly see situations where HMRC can assess tax for historic periods, but legitimate overpayment claims are denied because of the mismatch in statutory time limits.
What makes a good tax disputes adviser?
A mixture of technical skills, excellent communication skills and being commercially astute. Many clients subject to an enquiry are worried and stressed, so clear communication is essential. Understanding the wider business issues facing the client is equally important.
We should also not lose sight of the fact that there is always another stakeholder in any dispute with HMRC: HMRC themselves. Recognising that the officer you are dealing with has a difficult job to do helps build a professional and mutually respectful relationship. While I may not agree with their view, we can disagree professionally and, if necessary, ask a tribunal judge to opine.
Has the relationship between advisers and HMRC changed since you started?
It’s tempting to say massively, but on reflection, I’m not sure it has. The days of walking down the road to the local tax office and having a chat with the district inspector have long passed. The law is more complex than ever, HMRC’s information powers are broader and the department now has access to huge volumes of data. However, the manner in which we interact with HMRC as human beings has not changed. Trust and integrity between the profession and HMRC have always been essential and remain fundamental to the tax system today.
Are any new tax rules causing a particular problem in practice?
HMRC’s Guidelines for Compliance GfC13 and the requirement to notify Uncertain Tax Treatment positions, particularly if extended, will require focus across the profession to ensure they are understood and embedded into the annual compliance season. I can see HMRC increasingly challenging judgement calls where there is no clear documented rationale.
Finally, you might not know this about me but…
My first ‘job’ was a failed attempt at professional football. I didn’t choose tax, it chose me. I needed to earn £25 per week to pay for my digs and the Inland Revenue paid £25 per week for a temporary filing clerk!
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